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SHIVA ENTERPRISES vs. THE DEPUTY STATE TAX OFFICER-I & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
D. Balamurugapandi
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SHIVA ENTERPRISES
Respondent THE DEPUTY STATE TAX OFFICER-I & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 9, 2025
Order No.

W. P. (MD) No. 26619 of 2024 And W. M. P. (MD) Nos. 22583 and 22584 of 2024

Citation

2025(1) TAXREPLY 12383
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ORDER

ORDER The challenge in the writ petition is to an order of assessment made in original and consequently to reimburse the sum of Rs. 56,445/- deducted from the petitioner's account. 2. The petitioner would submit that the petitioner had missed to file its return for the month of August, 2023 and an Order-in-Original was made by the respondent on 12.10.2023. The petitioner had also filed its returns for the month of August 2023 on 18.12.2023. However, a show cause notice dated 18.10.2024 was issued by the Assistant Commissioner calling upon the petitioner as to why his registration should not be cancelled for non-filing of returns for which he had also made his explanation. He would heavily rely upon the judgment of this Court passed by two learned Judges dated 14.12.2023 and 29.01.2024 made in W.P.No.34770 of 2023 etc., and W.P.No.4122 of 2022 respectively to contend that when the order of original assessment has been made and the returns are filed within the prescribed p....

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